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Note policy: Answers to five auditing standards including "Chinese Certified Public Accountant Auditing Standards Question No. 1-Professional Doubt"

点击量: Release time: January 9, 2020 13:38:35 Source: China Institute of Certified Public Accountants Clicks:

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    [Abstract] The editors of the Global Online School revised the five auditing standards in accordance with the China Association of Certified Public Accountants' “Announcement Policy: Five Auditing Standards Answers to Chinese Certified Public Accountant Auditing Standards Question No. 1-Professional Doubt”. The answer is now issued and will be implemented from the date of publication. Details are as follows:

    Notice of the Chinese Institute of Certified Public Accountants on Revising and Issuing the Answers to the Five Auditing Standards Issues, including the “Chinese Certified Public Accountant Auditing Standards Questions No. 1-Professional Doubts”

    Provinces, autonomous regions, and municipalities

    In order to strengthen the guidance to the practice of certified public accountants, to more effectively identify, evaluate and respond to the risks of major misstatement of financial statements caused by fraud, improve the quality of audit, and effectively prevent and mitigate risks, I will revise the answers to five auditing standards. Issued and effective from the date of publication.

    Questions and answers are formulated in accordance with auditing standards, and provide detailed guidance and tips for certified public accountants on how to properly understand auditing standards and application guidelines and solve practical problems. The certified public accountant should master and implement the auditing standards, application guidelines, and answers to questions when performing auditing business.

    This revised question and answer includes five items, namely "Chinese Certified Public Accountant Auditing Standards Questions and Answers No. 1-Professional Doubt", Chinese Certified Public Accountant Auditing Standards Questions and Answers No. 2-Letter of Credibility, and Chinese Certified Public Accountant Auditing. Standards Questions and Answers No. 4-Revenue Recognition, "Chinese Certified Public Accountants Auditing Standards Questions and Answers No. 6-Related Parties" and "Chinese Certified Public Accountant Auditing Standards Questions and Answer No. 12-Monetary Fund Audit".

    After the answers to this batch of questions came into effect, the "Notice of the Chinese Institute of Certified Public Accountants on Printing and Distributing the" Chinese Certified Public Accountant Auditing Standards Questions No. 1-Professional Doubt "and other six auditing standards questions and answers" (Chui Association [2013] No. 77) and "China Association of Certified Public Accountants 'Notice on Printing and Distributing Seven Questions on the Auditing Standards of China Certified Public Accountants' Auditing Standards No. 7-Accounting Entry Tests" (Hui Association [2014] No. 76), the corresponding five audits Guidelines question answering is also repealed.

    If there are any problems during use, please timely feedback I will.

    annex:

    Answers to Five Chinese Certified Public Accountant Auditing Standards

    China Association of Certified Public Accountants

    December 31, 2019

    。 The online registration period for CPAs in 2020 is April 1-3 and 7-30 . In order to prevent everyone from forgetting the CPA exam registration time, Global School provides a free SMS reminder for appointments Service, at that time we will remind you of important node information such as registration time and examination time of CPA exam in 2020, please make an appointment in time.

    ”按钮后即可领取! The above content is a note policy: answers to five auditing standards such as "Chinese Certified Public Accountant Auditing Standards Questions No. 1-Professional Doubt", Xiaobian uploaded the CPA knowledge points for candidates in 2020, please click the " Free Download " button Get it!

    share to: Edit: Li Mengyue

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